Civic Intelligence

Walloon Lake Association

990EZ • Fiscal year 2018 • EIN 38-6080126

Jan 01, 2018 to Dec 31, 2018 • Filed on May 10, 2019

Organization ProfileWALLOON.ORG
PO Box 579 4060 M-75 Ste 102Walloon Lake, MI 49796

(231) 535-6112

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.40x

Higher debt load relative to assets than 89% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

87th percentile

0.32x

Higher debt load relative to revenue than 87% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Net Margin

30th percentile

-5.6%

Higher net margin than 30% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Top Officer Pay

97th percentile

$75,790

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 51.8% of source-year revenue.

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Asset Growth

47th percentile

0.0%

Faster asset growth than 47% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

86th percentile

32%

Faster revenue growth than 86% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$116,603

Up $4 (+0.0%) from 2017

Net Assets

Down

$70,294

Down $8,210 (-10%) from 2017

Liabilities

Up

$46,309

Up $8,214 (+22%) from 2017

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin30th percentile

Revenue

Up

$146,313

Up $35,573 (+32%) from 2017

Expenses

Up

$154,523

Up $43,904 (+40%) from 2017

Net Income

Down

-$8,210

Down $8,331 (-6885%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth47th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2010: $68,054Liabilities 2010: $2,241Net Assets 2010: $65,8132010Assets 2011: $91,698Liabilities 2011: $8,737Net Assets 2011: $82,9612011Assets 2012: $101,856Liabilities 2012: $11,751Net Assets 2012: $90,1052012Assets 2013: $107,099Liabilities 2013: $21,485Net Assets 2013: $85,6142013Assets 2014: $100,334Liabilities 2014: $12,383Net Assets 2014: $87,9512014Assets 2015: $116,771Liabilities 2015: $35,023Net Assets 2015: $81,7482015Assets 2016: $93,809Liabilities 2016: $15,426Net Assets 2016: $78,3832016Assets 2017: $116,599Liabilities 2017: $38,095Net Assets 2017: $78,5042017Assets 2018: $116,603Liabilities 2018: $46,309Net Assets 2018: $70,2942018Assets 2019: $0Net Assets 2019: $02019

Highlighted filing

2018

Assets$116,603
Liabilities$46,309
Net Assets$70,294
Open 2018 Filing

Operations Trend

Revenue Growth86th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2010: $70,431Expenses 2010: $56,202Net Income 2010: $14,2292010Revenue 2011: $74,735Expenses 2011: $57,587Net Income 2011: $17,1482011Revenue 2012: $74,379Expenses 2012: $67,234Net Income 2012: $7,1452012Revenue 2013: $77,777Expenses 2013: $82,268Net Income 2013: -$4,4912013Revenue 2014: $78,232Expenses 2014: $75,895Net Income 2014: $2,3372014Revenue 2015: $77,071Expenses 2015: $83,274Net Income 2015: -$6,2032015Revenue 2016: $106,254Expenses 2016: $109,619Net Income 2016: -$3,3652016Revenue 2017: $110,740Expenses 2017: $110,619Net Income 2017: $1212017Revenue 2018: $146,313Expenses 2018: $154,523Net Income 2018: -$8,2102018Revenue 2019: $120,455Expenses 2019: $76,145Net Income 2019: $44,3102019

Highlighted filing

2018

Revenue$146,313
Expenses$154,523
Net Income-$8,210
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 10, 2019
Return Version
2018v3.1
Gross Receipts
$146,313
Mission and Program Overview

Mission

Preserve and improve environment of walloon lake and its watershed

Program Services

DescriptionGrantsExpenses
PUBLICATION OF ANNUAL DIRECTORY AND REGULAR NEWSLETTER FOR OVER 957 MEMBERS ALONG WITH PROGRAMS AND ACTIVITIES THAT EDUCATE ON SAFETY, WATER QUALITY AND ENVIRONMENTAL THREATS.-$120,247
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOSEPHINE ROBERTSExecutive DiPT$71,500$4,290$75,790
LAUREN MACINTYREPresident-$0--
GEORGE ASHVice Preside-$0--
JOHN HEGENERTreasurer-$0--
ROBERT SADDLERSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Walloon Lake Association
EIN
38-6080126
Phone
2315356112
Address
PO BOX 579 4060 M-75 STE 102, WALLOON LAKE, MI 49796

Signing Officer

Name
Josephine Roberts
Title
Executive Director
Phone
2315356112
Signed
2019-05-10
Discuss with paid preparer
Yes

Preparer

Firm
Klepadlo Winnell Nuorala Pc
Address
2301 MITCHELL PARK DR, PETOSKEY, MI 49770
Preparer
Michael L Nuorala
Phone
2313473963
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office expenses 8,445 insurance 1,728 safety 7,460 form 990t tax 2,035 publications & activities 9,561 dues & subscriptions 2,064 fees & other expenses 1,459 water quality / other exp 7,138 environmental protection 16,209 professional development 1,113 community outreach 5,667 total 62,879”

Form 990-ez, Part II, Line 24

“Accounts receivable 0 300 due from related entity 8,541 8,351 prepaid expenses and deferred charges 514 0 equipment 8,965 8,965 less accumulated depreciation 8,965 8,965 total 9,055 8,651”

Form 990-ez, Part II, Line 26

“Deferred revenue 38,095 33,155 federal income tax payable 0 583 sep payable 0 12,571”

Form 990-ez, Part IV

“Executive director's total wages were 71,500, of which 14,300 were allocated to this organization, and 57,200 were allocated to a related organization.”

Raw XML Appendix125 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JOSEPHINE ROBERTS
IRS990EZ/BooksInCareOfDetail/PhoneNum02315356112
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 579
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WALLOON LAKE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049796
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0107544
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0107952
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt021524
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IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-8210
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IRS990EZ/MembershipDuesAmt086948
IRS990EZ/MethodOfAccountingAccrualInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt04290
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LAUREN MACINTYRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GEORGE ASH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOHN HEGENER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ROBERT SADDLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JOSEPHINE ROBERTS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4EXECUTIVE DI
IRS990EZ/OperateHospitalInd0false
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IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt09055
IRS990EZ/OtherAssetsTotalDetail/EOYAmt08651
IRS990EZ/OtherExpensesTotalAmt062879
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PRESERVE AND IMPROVE ENVIRONMENT OF WALLOON LAKE AND ITS WATERSHED
IRS990EZ/PrintingPublicationsPostageAmt015410
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PUBLICATION OF ANNUAL DIRECTORY AND REGULAR NEWSLETTER FOR OVER 957 MEMBERS ALONG WITH PROGRAMS AND ACTIVITIES THAT EDUCATE ON SAFETY, WATER QUALITY AND ENVIRONMENTAL THREATS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0120247
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt062800
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt038095
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0154523
IRS990EZ/TotalProgramServiceExpensesAmt0120247
IRS990EZ/TotalRevenueAmt0146313
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WALLOON.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSES 8,445 INSURANCE 1,728 SAFETY 7,460 FORM 990T TAX 2,035 PUBLICATIONS & ACTIVITIES 9,561 DUES & SUBSCRIPTIONS 2,064 FEES & OTHER EXPENSES 1,459 WATER QUALITY / OTHER EXP 7,138 ENVIRONMENTAL PROTECTION 16,209 PROFESSIONAL DEVELOPMENT 1,113 COMMUNITY OUTREACH 5,667 TOTAL 62,879
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 0 300 DUE FROM RELATED ENTITY 8,541 8,351 PREPAID EXPENSES AND DEFERRED CHARGES 514 0 EQUIPMENT 8,965 8,965 LESS ACCUMULATED DEPRECIATION 8,965 8,965 TOTAL 9,055 8,651
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DEFERRED REVENUE 38,095 33,155 FEDERAL INCOME TAX PAYABLE 0 583 SEP PAYABLE 0 12,571
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE DIRECTOR'S TOTAL WAGES WERE 71,500, OF WHICH 14,300 WERE ALLOCATED TO THIS ORGANIZATION, AND 57,200 WERE ALLOCATED TO A RELATED ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART IV
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ReturnHeader/BusinessOfficerGrp/PhoneNum02315356112
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ReturnHeader/Filer/EIN0386080126
ReturnHeader/Filer/PhoneNum02315356112
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ReturnHeader/FilingSecurityInformation/IPDt02019-05-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm009:34:15
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382666112
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KLEPADLO WINNELL NUORALA PC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PETOSKEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049770
ReturnHeader/PreparerPersonGrp/PhoneNum02313473963
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL L NUORALA
ReturnHeader/ReturnTs02019-05-14T09:34:15-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$116,603
Liabilities
$46,309
Net assets
$70,294
Revenue
$146,313
Expenses
$154,523
Net income
-$8,210
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.00$1.20$0.76$0.44
2018Detailed filing. Detailed filing data is available for this year.$1.17$0.46$0.70$1.46$1.55$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.17$0.38$0.79$1.11$1.11$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.94$0.15$0.78$1.06$1.10$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.17$0.35$0.82$0.77$0.83$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.00$0.12$0.88$0.78$0.76$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.07$0.21$0.86$0.78$0.82$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.12$0.90$0.74$0.67$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.09$0.83$0.75$0.58$0.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.02$0.66$0.70$0.56$0.14